Revocation of DD 897441, dated May 5, 1994; classificationof keyboard dust cover

HQ 960435 July 7, 1997 CLA-2 RR:TC:TE 960435 jb CATEGORY: Classification TARIFF NO.: 6304.92.000 Gail T. Cumins, Esq. Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, NY 10004 RE: Revocation of DD 897441, dated May 5, 1994; classification of keyboard dust cover Dear Ms. Cumins: On May 5, 1994, our Portland, Maine office issued to you District Decision (DD) 897441, regarding the classification of a keyboard dust cover. Since that time, Customs has had a chance to review that decision and has determined that it is inconsistent with numerous Customs rulings addressing the same or virtually identical merchandise. Accordingly, this letter will set out the proper analysis and classification for the keyboard dust cover. FACTS: The subject merchandise consists of a keyboard dust cover measuring approximately 20 inches by 10 inches with tapered side-walls sloping from a high point of two inches in the back. It is rectangularly shaped and is designed to fit loosely over computer keyboards as protection against dust. ISSUE: What is the proper classification for the subject merchandise. LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI's will be applied, in the order of their appearance. Heading 6304, HTSUS, provides for other furnishing articles. Within this provision are classified a variety of articles generally found in the home. Appliance covers, similar to the subject keyboard dust cover, have been classified by Customs in heading 6304, HTSUS. See, e.g., New York Ruling Letters (NY) 859321, dated January 31, 1991, regarding the classification of a curling iron cover/holder; NY 815482, dated October 19, 1995, regarding the classification of toaster and toaster oven covers; and NY 818573, dated February 9, 1996, regarding the classification of, among other things, a toaster cover. Those appliance covers were determined to be classified in heading 6304, HTSUS, because they were both decorative and protective in nature. Similarly, the subject merchandise has both a decorative use, that is, the cover is meant to be seen and left out on display, and a functional use, it protects against dust and any other foreign matter getting on to the keyboard. Accordingly, the subject merchandise is properly classified in heading 6304, HTSUS. DD 897441 is hereby revoked. The proper classification of the keyboard dust cover is in heading 6304, HTSUS. HOLDING: The subject keyboard cover, if made of cotton, is properly classified in subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The applicable general rate of duty is 6.9 percent ad valorem and the textile quota category is 369. If made of synthetic fibers, it is properly classifiable in subheading 6304.93.0000, HTSUSA. The applicable general rate of duty is 10.2 percent ad valorem and the textile quota category is 666. If made of other textile materials, other than cotton or synthetic fibers, it is classified in the appropriate provision under subheading 6304.99, HTSUSA. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent negotiations and changes, we suggest that your client check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the local Customs office.  Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Tariff Classification Appeals Division